TAX POTENTIAL OF THE KRASNODAR TERRITORY: EVALUATION AND WAYS OF IMPROVEMENT

Scientific bulletin of the Southern Institute of Management Pub Date : 2018-10-07 DOI:10.31775/2305-3100-2018-3-63-67

A. V. Antoshkina, O. Martynenko, O. V. Tockachev

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Abstract

The article deals with the system of indicators used in the existing tax statistics and allows to assess the tax potential of the region. For a reliable quantitative assessment of the effectiveness of the fiscal policy of the Krasnodar region was carried out a preliminary analysis of tax statistics for 2015-2017, in particular: tax revenues and fees to the regional budget, indicators of tax arrears to the regional budget, regional tax revenues to the budget of the Russian Federation, indicators of tax arrears to the budget of the Russian Federation (by types of taxes). On the grounds of the review were calculated indicators of the effectiveness of the fiscal policy of the Krasnodar region such as: the level of taxation in the region, the tax collection rate in the region, relations with the Federal budget and the actual tax potential, as well as an assessment of their dynamics for the analyzed period. Based on the results of the analysis, the areas of problems were identified and measures to stimulate fiscal policy and increase the level of tax potential of the Krasnodar region were proposed, and a forecast assessment of the effectiveness of the proposed measures was given.

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克拉斯诺达尔地区的税收潜力:评价和改进途径

本文涉及现有税收统计中使用的指标系统，并允许评估该地区的税收潜力。为了对克拉斯诺达尔地区财政政策的有效性进行可靠的定量评估，对2015-2017年的税收统计数据进行了初步分析，特别是:地区预算的税收收入和费用，拖欠地区预算的税收指标，俄罗斯联邦预算的地区税收收入，拖欠俄罗斯联邦预算的税收指标(按税收类型)。在审查的基础上，计算了克拉斯诺达尔地区财政政策有效性的指标，如:该地区的税收水平，该地区的税收征收率，与联邦预算的关系和实际税收潜力，以及对分析期间其动态的评估。根据分析结果，确定了存在问题的领域，提出了刺激财政政策和提高克拉斯诺达尔地区税收潜力水平的措施，并对所提出措施的有效性进行了预测评估。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Scientific bulletin of the Southern Institute of Management

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